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Correspondence 0001387131-23-011541 from abrdn Palladium ETF Trust (PALL) (CIK 0001459862) (PALL)

abrdn Palladium ETF Trust (PALL) (CIK 0001459862)
Date: Sept. 26, 2023 · CIK: 0001459862 · Accession: 0001387131-23-011541

AI Filing Summary & Sentiment

File numbers found in text: 333-272037

Date
Sept. 26, 2023
Author
ETFs Sponsor LLC
Form
CORRESP
Company
abrdn Palladium ETF Trust (PALL) (CIK 0001459862)

Letter

abrdn ETFs Sponsor LLC

Market Street, Suite 200

Philadelphia, PA 19103

September 26, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

F Street, N.E.

Washington, DC 20549

Attn: Jessica Livingston

John Dana Brown

Re: abrdn Palladium ETF Trust

Registration Statement on Form S-3 (File No. 333-272037)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), abrdn Palladium ETF Trust (the “Trust”) respectfully requests that the effective date of the Registration Statement on Form S-3 (File No. 333-272037) (the “Registration Statement”) of the Trust be accelerated so that the Registration Statement shall become effective at 4:00 p.m. Eastern time on September 27, 2023, or as soon thereafter as practicable.

The undersigned, in making this request for acceleration, hereby states that it is aware of its obligations under Rule 461 and the other applicable provisions of the Securities Act.

The Trust requests that notification of such effectiveness be made by telephone call to Stephanie Capistron of Dechert LLP, legal counsel to abrdn ETFs Sponsor LLC, at 617-728-7127.

Very truly yours,
abrdn
ETFs Sponsor LLC

Show Raw Text
CORRESP
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filename1.htm

abrdn
ETFs Sponsor LLC

1900
Market Street, Suite 200

Philadelphia,
PA 19103

September
26, 2023

VIA
EDGAR

U.S.
Securities and Exchange Commission

100
F Street, N.E.

Washington,
DC 20549

  Attn:
  Jessica Livingston

  John
Dana Brown

  Re:
  abrdn
Palladium ETF Trust

  Registration
Statement on Form S-3 (File No. 333-272037)

  Request for Acceleration of Effectiveness

Ladies
and Gentlemen:

In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”),
abrdn Palladium ETF Trust (the “Trust”) respectfully requests that the effective date of the Registration Statement on Form
S-3 (File No. 333-272037) (the “Registration Statement”) of the Trust be accelerated so that the Registration Statement shall
become effective at 4:00 p.m. Eastern time on September 27, 2023, or as soon thereafter as practicable.

The
undersigned, in making this request for acceleration, hereby states that it is aware of its obligations under Rule 461 and the other
applicable provisions of the Securities Act.

The
Trust requests that notification of such effectiveness be made by telephone call to Stephanie Capistron of Dechert LLP, legal counsel
to abrdn ETFs Sponsor LLC, at 617-728-7127.

  Very truly yours,

  abrdn
ETFs Sponsor LLC

  By:
  /s/ Brian Kordeck

  Brian Kordeck

  Treasurer and Chief Financial Officer